1. 2009 Annual Business Meeting – Manchester, NH
IFTA FTPBP#2-2009
Jay Starling (AL)
2009 Annual Business Meeting – Manchester, NH

2. IFTA FTBP #2-2009 Sponsor – IFTA Program Compliance Review Committee
Proposed Effective Date – January 1, 2011
Subject – Change the IFTA Program Compliance Review cycle from four (4) to five (5) years

3. History Result of IFTA board of trustees strategic plan
Identify jurisdictions operating IFTA & IRP in same agency
Confirm interest with IRP
Survey jurisdictions
30 out of 56 jurisdictions wanted combined review
Additional 10 jurisdictions wanted combined audit only review

4. History Form combined compliance review committee
Combined compliance review members
Gerald Jackson
Jay Starling
Renee’ Kyser
Art Farley
Beth Hartley
Debra Stewart
Garry Hinkley
Joe Dian
Mary Pat Paris
Ken Carey
Richard Beckner
Scott Greenawalt
Rena Hussey
Debora Meise

5. History
Committee reviewed existing IFTA and IRP compliance review processes and worksheets
Committee developed combined worksheets and processes, whenever possible
Both organizations have made improvements to their review processes as a result of this project

6. History The following jurisdictions volunteered for combined reviews:
Minnesota (completed)
Wyoming (completed)
Oregon (completed)
Alabama (completed)
Nevada (scheduled)
Utah (scheduled)

7. History
Jurisdictions and Review Teams were surveyed upon completion of reviews.
Combined review comments:
Very positive experience
Beneficial for jurisdictions
Overall excellent experience
Sign me up for future combined reviews
IFTA & IRP boards approved continuation of project

8. Intent Promote combined IFTA & IRP program compliance reviews
Align IFTA & IRP review cycles to five (5) years
Combined reviews would be optional
Combined reviews conducted upon request by jurisdiction
Jurisdictions required to retain records for an additional year
Does not change licensee record retention requirements

9. Intent R1500 Membership R1510.200 Conditions For Membership
Submit to a program compliance review to determine compliance with the Agreement. Such review shall be performed after one year of implementation and once every four five years thereafter unless a review is ordered as prescribed by this Agreement

10. Intent A600 The Audit Process A690.300 Communication of Audit Findings
Member jurisdictions may request copies of the audit reports and work papers. A copy of the audit report, work papers, supporting documentation and any pertinent post-audit communications must be maintained by the base jurisdiction as part of the audit file for a period of four years from the date of completion of the audit the period set forth in P910
Eliminates redundancy

11. Intent P900 Base Jurisdiction Recordkeeping P910 Licensee Records
The base jurisdiction shall maintain fuel tax records for licensees based in that jurisdiction for a period of five year or until they have been examined as part of a Program Compliance Review and the Final Report has been issued, whichever is later

12. Intent P910 Licensee Records
P Audit findings and work papers files
P Outgoing jurisdictions transmittals; and
P Incoming billing transmittals

13. Intent P920 Preservation of Records
P Tax returns shall be maintained for a minimum of four years
P Outgoing jurisdiction transmittals and incoming billing transmittals must be retained until they have been examined as part of a Program Compliance Review and the Final Report has been issued
Included in P910

14. Thank You!